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<title>Tips</title>
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        <td>
        	<a href="tip1.htm">tip1</a>
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            <a href="tip2.htm">tip2</a>
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        <td>    
			<a href="tip3.htm">tip3</a>
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			<a href="tip3.htm">tip4</a>
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        <td>    
			<a href="tip3.htm">tip5</a>
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